9911796707
TMI Blog2002 (2) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... that for realisation of demand outstanding against the assessee, for the assessment year 1987-88 Rs.6,10,650, the assessment year 1990-91 Rs.6,63,506, the assessment year 1991-92 Rs.17,94,783, the assessment year 1992-93 Rs.39,002, the TRO-1, Agra (Tax Recovery Officer) auctioned a shop situated in Sanjay Place, Agra, bearing No. 44/2/108 on March 19, 1997, for Rs.2,72,000. Against this auction, the assessee has filed an application to this office on April 1, 1997 for cancellation of the auction raising certain objections and prayed that the order of the Tax Recovery Officer be set aside. The Tax Recovery Officer by his order dated July 2, 1997 (annexure 10), passed a detailed order against which the petitioner has preferred an appeal under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise. (4) Notwithstanding anything contained in sub-rule (1), where a Chief Commissioner or Commissioner is authorised to exercise powers as such in respect of any area, then, all appeals against the orders passed before the date of such authorisation by any Tax Recovery Officer authorised to exercise powers as such in respect of that area, or an area which is included in that area, shall lie to such Chief Commissioner or Commissioner." Under Part I of the Second Schedule to the Act of 1961 is provided "10. Property exempt from attachment. -(1) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Collector [1977] 106 ITR 77 (Bom), where it was held that the terms of rule 86 of Schedule II to the Income-tax Act, 1961, show that appeals from the orders of the Tax Recovery Officer would lie except from those orders which are conclusive. Though when a sale is confirmed under rule 63(1) of the Second Schedule by the Tax Recovery Officer, the sale is treated as absolute, it does not make the order itself conclusive. To take away the right of appeal, it should be the order which is conclusive, and not the factum of sale. The right of appeal in terms is provided against orders which are termed as original orders of the Tax Recovery Officer. There could be no doubt that an order confirming the sale would be an original order subject to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the other rules preceding which include the steps by which the property attached can be brought to sale. It is also provided by rule 56 that the sale has to be made by public auction and it is always subject to confirmation by the Tax Recovery Officer. This process of confirmation is part of clause (1) of that rule 63, which provides that where no application is made for setting aside the sale under the foregoing rules or where such an application is made and disallowed by the Tax Recovery Officer, the Tax Recovery Officer shall, if the full amount of the purchase money has been paid, make an order confirming the sale, and, there upon, the sale shall become absolute. For reading the rule 56 along with clause (1) of rule 63 together, u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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